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BAAC 321: Intermediate Accounting II
3.00 Credits
University of Northern Colorado
Prerequisite: BAAC 320 with a minimum grade of "C-". Business majors only. Juniors or above. An activity course with emphasis on current and long-term liabilities, investments, stockholders' equity, pensions, leases, income taxes and cash flows.
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BAAC 321 - Intermediate Accounting II
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BAAC 323: Cost and Managerial Accounting I
3.00 Credits
University of Northern Colorado
Prerequisite: BAAC 221 with a minimum grade of "C-". Business majors only. Juniors or above. Accumulating and analyzing information for management purposes. Topics include product costing, cost-volume-profit relationships, budgeting and performance evaluation.
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BAAC 323 - Cost and Managerial Accounting I
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BAAC 325: Income Tax I
3.00 Credits
University of Northern Colorado
Prerequisite: BAAC 221 with a minimum grade of "C-". Business majors only. Juniors or above. A comprehensive introduction to federal income taxation with emphasis on tax implications of business transactions. Basic tax concepts are applied to a broad range of taxpayer activities and related entities.
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BAAC 325 - Income Tax I
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BAAC 327: Managerial Accounting
3.00 Credits
University of Northern Colorado
Prerequisite: BAAC 221. Open to general business emphasis students only. Juniors or above. No graduation credit for accounting majors. This is a theory course studying the use of information derived from an accounting system for effective management decision making, cost analysis and budgeting management control and evaluation.
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BAAC 327 - Managerial Accounting
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BAAC 328: Accounting Systems
3.00 Credits
University of Northern Colorado
Prerequisites: BACS 300 and BAAC 221 with a minimum grade of "C-". Business majors and Network and Information Security minors only. Juniors or above. An activity course designed to study elements of accounting information systems. Conceptual modeling, implementation of accounting transaction processing systems, enterprise value chains, business processes, documentation, and control requirements are emphasized.
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BAAC 328 - Accounting Systems
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BAAC 420: Accounting Theory and Research
3.00 Credits
University of Northern Colorado
Prerequisite: BAAC 321 with a minimum grade of "C-". Business majors only. Juniors or above. An activity course that reviews and analyzes financial accounting theory. Emphasis is on applied accounting research, authoritative sources of informations, critical thinking, and communication skills.
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BAAC 420 - Accounting Theory and Research
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BAAC 421: Advanced Accounting
3.00 Credits
University of Northern Colorado
Prerequisite: BAAC 321 with a minimum grade of "C-". Open to accounting emphasis students only. Juniors or above. An activity course covering business combinations, consolidated financial statements, partnerships, segmental reporting and foreign operations.
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BAAC 421 - Advanced Accounting
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BAAC 422: Accounting Directed Studies
1.00 - 3.00 Credits
University of Northern Colorado
Business majors only. Juniors or above. Individualized investigation under the direct supervision of a faculty member. (Minimum of 37.5 clock hours required per credit hour.) S/U graded.Repeatable, maximum concurrent enrollment is two times.
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BAAC 422 - Accounting Directed Studies
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BAAC 423: Cost and Managerial Accounting II
3.00 Credits
University of Northern Colorado
Prerequisite: BAAC 323 with a minimum grade of "C-". Business majors only. Juniors or above. Continuation of BAAC 323 - an activity course; includes capital budgeting decision models; planning and control systems; and advanced topics in cost behavior, cost allocation and product costing.
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BAAC 423 - Cost and Managerial Accounting II
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BAAC 425: Auditing I
3.00 Credits
University of Northern Colorado
Prerequisite: BAAC 320 with a minimum grade of "C-". Business majors only. Seniors or above, or consent of instructor. This is an activity course covering an overview of procedures and techniques of auditing including auditor's report, internal control, evidence gathering, legal liability, statistical sampling and computer auditing.
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BAAC 425 - Auditing I
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